Direct Materials and Direct Labor Variances At the beginning of June, Kimber Toy Company budgeted 18,000 toy action figures to be manufactured in June at standard direct materials and direct labor costs as follows: Direct materials $32,400 Direct labor 6,480 Total $38,880 The standard materials price is $0.60 per pound. The standard direct labor rate is $9.00 per hour. At the end of June, the actual direct materials and direct labor costs were as follows: Actual direct $29,100 materials Actual direct labor 5,800 Total $34,900 There were no direct materials price or direct labor rate variances for June. In addition, assume no changes in the direct materials inventory balances in June. Kimber Toy Company actually produced 15,700 units during June. Determine the direct materials quantity and direct labor time variances. Round your per unit computations to two decimal places, if required. Enter a favorable variance as a negative number using a minus sign and an unfavorable variance as a positive number. Direct materials quantity variance $ Unfavorable Direct labor time variance Unfavorable Favorable Unfavorable